IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
200439040 877.00-00 Expatriation to Avoid Tax 09/24/2004
200439039 1362.00-00 Election by Small Business Corporation 09/24/2004
200439038 45.01-00 In General 09/24/2004
200439037 1362.00-00 Election by Small Business Corporation 09/24/2004
200439036 2632.01-00 Time and Manner of Allocation 09/24/2004
200439036 2652.01-02 Special Election for QTIP 09/24/2004
200439036 2654.03-00 Separate Shares 09/24/2004
200439036 9100.00-00 Extension of Time for Making Certain Elections 09/24/2004
200439035 1362.01-03 Late Elections 09/24/2004
200439034 1362.04-00 Inadvertent Terminations 09/24/2004
200439033 115.02-00 Separate Entity v. Integral Part 09/24/2004
200439033 6012.03-00 Corporations 09/24/2004
200439031 9100.00-00 Extension of Time for Making Certain Elections 09/24/2004
200439031 2642.00-00 Inclusion Ratio 09/24/2004
200439030 9100.00-00 Extension of Time for Making Certain Elections 09/24/2004
200439029 2601.00-00 Tax On Generation Skipping Transfers 09/24/2004
200439028 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/24/2004
200439027 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/24/2004
200439026 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/24/2004
200439025 1362.00-00 Election by Small Business Corporation 09/24/2004
200439024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2004
200439023 754.02-00 Timeliness of Election 09/24/2004
200439023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2004
200439022 754.02-00 Timeliness of Election 09/24/2004